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Pengaruh Kinerja Keuangan Dan Mekanisme Good Corporate Governance Terhadap Pengungkapan Emisi Karbon (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2021)

Carbon emission disclosure in Indonesia is still a voluntary disclosure, hence not all companies disclose this information in their annual reports or sustainability reports. This study aims to examine and analyze the effect of leverage, profitability, institusional ownership, managerial ownership, and board size on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange for the period 2019 – 2021.
The population in this study are energy sector companies listed on the Indonesia Stock Exchange for the period 2019 – 2021. The sampling technique in this study used purposive sampling technique and obtained a sample of 60 companies. The data analysis method used is multiple linear regression analysis.
The results of this study indicate that profitability and board size have a positive effect on carbon emission disclosure, while leverage, institutional ownership, and managerial ownership have no effect on carbon emission disclosure.
Keywords: Carbon Emission Disclosure, Leverage, Profitability, Institutional Ownership, Managerial Ownership, Board Size

Ketersediaan
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Perpustakaan Universitas Riau 2002112637
2002112637
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2002112637
Penerbit
Pekanbaru : Universitas Riau- FEB - Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2002112637
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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